As stated, the storage is a huge issue for some folks, especially for a hard top if you don't have a garage. I have to get a buddy to help me get it up on a lift in my shed. Of course the jeep can't get into the shed.
Other reason can be the noise. I've upgraded to a newer rig (2009 -> 2015) and the new one came with the sound deadening panels. I didn't realize how much I would like that. I absolutely love my soft top but I am a bit more hesitant this year over previous for that reason. Plus I have a TJ with half doors and only a soft top.. so that tempers things.
One thing to consider is that there are different soft tops out there. 2011-2013 ish they switched to the tension type top. Instead of the the plastic tabs that slot into the door surrounds, it is now held in place by a cable in tension when closed. It is a far superior experience. In addition, they also came out with the premium top material. It is the Twill that you will see as an option.
While there is nothing wrong with the standard material, twill is much nicer, softer, and seems to last longer.
I have been lucky / patient and haven't spent more than $400 on a top. Both my last ones were Twill. I got them by just haunting craigslist and marketplace, and I was willing to drive over to Minneapolis. You can identify Twill in pictures easily because the interior surface is black. The interior surface of the others is white.
Things to be aware of when buying off a third party: People selling tops seem to not know anything about them so you have to go prepared.
Make sure is has all the parts, especially the
door surrounds. there are four pieces (two per side) for the surrounds if for a four door. Unless the top is free, getting door surrounds is expensive as you will almost certainly have to buy new.
The door surrounds require
screw knobs to attach to the roll cage. Shown in the image above. There are two short and four long required for a JKU. These can be a bit pricey, but much cheaper than the surrounds.
Brackets to attach to the roll cage. Some dealers install these on the jeep so the owners are unaware they are part of the top. My new to me jeep came with them already there. These
Brackets are cheap, but why buy something if the owner has them there. There is the chance that they are on your jeep already. Check for the linked to be on the rear roll cage near where the rear seat belts attach.
Stick with
Bestop which is who makes the factory tops. I got a different brand once and hated it. I'm sure I had poor luck, but I don't venture away from them now.
If somebody is in the area, I do have an early style top for a four door. No surrounds.. annoyingly, that somebody can have for free. I got it super cheap, and then found a twill top for cheap as well before I bought the missing parts for it. I'm in western Wisconsin near the interstate an hour east of the twin cities. The top is basically brand new, but I'm sick of storing it.